{"id":3218,"date":"2025-10-04T10:34:09","date_gmt":"2025-10-04T08:34:09","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3218"},"modified":"2025-10-04T10:35:43","modified_gmt":"2025-10-04T08:35:43","slug":"companies-can-obtain-an-irap-refund-on-dividend","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/companies-can-obtain-an-irap-refund-on-dividend\/","title":{"rendered":"Companies can obtain an IRAP refund on dividends"},"content":{"rendered":"

Companies can obtain an IRAP refund on dividends, thereby overcoming national practice and strengthening the application of EU directives. This was established by Judgment No. 681 of 29 September 2025 by the Second Tax Court of Piedmont. In the field of corporate taxation, the taxation of dividends received by parent companies has always represented a key issue, particularly in relation to IRAP. According to Article 6 of Legislative Decree No. 446\/1997, dividends received from controlled or associated companies\u2014whether Italian or foreign\u2014had to be included in the IRAP tax base at 50% of their amount. This provision generated numerous disputes, especially regarding the compatibility of Italian law with EU legislation, and in particular with the so-called Parent-Subsidiary Directive.<\/p>\n","protected":false},"excerpt":{"rendered":"

Companies can obtain an IRAP refund on dividends, thereby overcoming national practice and strengthening the application of EU directives. This was established by Judgment No. 681 of 29 September 2025 by the Second Tax Court of Piedmont. In the field of corporate taxation, the taxation of dividends received by parent companies has always represented a […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3218","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nCompanies can obtain an IRAP refund on dividends -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/companies-can-obtain-an-irap-refund-on-dividend\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Companies can obtain an IRAP refund on dividends -\" \/>\n<meta property=\"og:description\" content=\"Companies can obtain an IRAP refund on dividends, thereby overcoming national practice and strengthening the application of EU directives. This was established by Judgment No. 681 of 29 September 2025 by the Second Tax Court of Piedmont. 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